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All Journal Sains: Jurnal Manajemen dan Bisnis DERIVATIF AL ISHLAH Jurnal Pendidikan Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Inovasi Bisnis (Inovbiz) Martabe : Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Research in Business, Economics, and Education Ilomata International Journal of Tax and Accounting Jurnal Riset Entrepreneurship Community Development Journal: Jurnal Pengabdian Masyarakat JBMR: Journal of Business and Management Review Jurnal Abdimas Ilmiah Citra Bakti (JAICB) International Journal Of Science, Technology & Management (IJSTM) Jurnal Revenue : Jurnal Ilmiah Akuntansi Mattawang: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies International Journal of Engagement and Empowerment (IJE2) Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Bina Bangsa Ekonomika Indonesian Collaboration Journal of Community Services (ICJCS) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal of Thousand Literacies JER Bina Bangsa International Journal of Business and Management Proceeding of The International Conference on Management, Entrepreneurship, and Business
Mamay Komarudin
Universitas Bina Bangsa
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Empirical Testing of Real Profit Management, Good Coorporate and Firm Value in the Financial Services Sector in Indonesia Mamay Komarudin
Journal of Research in Business, Economics, and Education Vol. 3 No. 1 (2021): February
Publisher : Kusuma Negara Business School

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Abstract

The purpose of this research is 1) to analyze the effect of real profit on the value of the company; 2) to analyze the influence of managerial ownership on firm value; 3) to analyze institutional ownership as a moderation variable in the effect of real profit on firm value ; 3) to analyze managerial ownership as a moderation variable in the effect of real profit on firm value. This research is based on exoplanet research. The population is all financial sector service companies as many as 77 companies. Based on the sample criteria, it was selected into 25 companies. Data analysis method using Moderating Regression Analysis. Based on the results of data analysis shows the following conclusions.1) real profit management to the firm value; 2) institutional ownership has a significant effect on the firm value; 3) managerial ownership has no significant effect on the firm value; 4) Significant institutional ownership moderates in the effect of real profit on the firm value. 5) Managerial ownership does not significantly moderate in the effect of real profit on the firm value.
PENDAMPINGAN UJI KOMPETENSI OTOMATISASI TATA KELOLA PERKANTORAN DI SMK MUHAMMADIYAH PONTANG Nugrahini Kusumawati; Ende Ende; Jaka Wijaya Kusuma; Hamidah Hamidah; Nursoleh Nursoleh; Mamay Komarudin; Wahyu Widodo
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 5 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i5.1806-1812

Abstract

One of the graduation standards for vocational high school students is implementing a competency test of expertise (UKK). The competency test of expertise aims to find out the level of competence of students, namely competent or incompetent. This skill competency test was followed by students and students of class XII majoring in Office Governance Automation, 17 people. UKK implementation during the Covid-19 pandemic was carried out offline for one day on Sunday, March 20, 2022. The method used in Abdimas activities is as an external examiner, an assessor to provide an assessment of UKK results that students of SMK Muhammadiyah Pontang have done. The results of the UKK implementation showed that 15 students had competent criteria with a score range of 80-90, and 2 students had fairly competent criteria with a score range of 70-79. The conclusion is that the competency criteria of prospective graduates of SMK Muhammadiyah Pontang have met the minimum requirements of competencies that the government has determined
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PERUMAHAAN CIUJUNG INDAH Surti Zahra; Nugrahini Kusumawati; Mamay Komarudin; Wahyu Widodo; Nia Nuraeni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.49

Abstract

Increased consumer purchasing decisions can be influanced  by several factors such as price and quality of service,by providing affordable prices and while maintaining service quality, it will be able to improve purchasing decisions.This study aims to determine the effect of price and service quality on purchasing decisions in ciujung indah housing.The reaserch method used is kuantitatif with a population off 117 consumers and sampel of  91 respondents using the probability sampling method, the sampling technique is random sampling with calculations using the slovin formula for consumers in ciujung indah housing. researchers use it to get the results of validity, reliability, classical, assumptions, multiple regression and hypothesis testing. Based on hypothesis testing, it can be concluded that price affects purchasing decisions and service quality affects purchasing decisions and simultan eously price and service quality affect purchasing decisions
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) : UNTUK MENGUJI TEORI LEGISTIMASI: Studi Empiris Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia Nugrahini Kusumawati; Efi Tajuroh Afiah; Surti Zahra; Mamay Komarudin; Wahyu Widodo; Salsabila Azmi
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 3 (2022): Bussman Journal | September - Desember 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i3.98

Abstract

In the Mineral and Coal Law no. 4 of 2009, mining is a mineral and coal exploitation activity which consists of stages of general investigation, exploration, feasibility studies, construction, mining, processing and refining, transportation and sales, and post-mining activities. Coal mining is the mining of carbon deposited rock found in the earth, including solid bitumen, peat, and asphalt rock. The purpose of this study was to determine the effect of tax aggressiveness on corporate social responsibility in coal mining sub-sector companies in 2017- 2021. The method used in this study is a quantitative method. The variables in this study consist of the dependent variable, namely corporate social responsibility, while the independent variables are tax aggressiveness and the control variables are capital intensity, company size, return on assets, and leverage. The population in this study is the coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021, amounting to 22 companies. The number of samples that have complete financial statements are 10 companies with a research period of 5 years so that a sample of 50 samples is obtained with the sampling technique using the purposive sampling method. The results showed that the tax aggressiveness variable based on the results of the t-test obtained a Tcount of 0.770 <Ttable 1.67655. The conclusion of this study is that partially shows that tax aggressiveness has no effect on corporate social responsibility
Fundamental And Technical Factors Towards Investment Decisions And Company Value Moderated By Sales At Trading Companies In Indonesia Mamay Komarudin
International Journal of Science, Technology & Management Vol. 2 No. 1 (2021): January 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i1.163

Abstract

The purpose of this study is a) to analyze the influence of fundamental factors, namely profit growth, ROE and DER on investment decisions and value; to analyze the influence of macro factors namely sectoral PDP, SBI and exchange rate and beta of stocks on investment decisions and company value; to analyze the influence of technical factors i.e. the previous share price and trading volume on investment desperedness and the value of the company; to analyze the effect of investment decisions on the company's value; to analyze sales as moderating the effect of investment decisions on the value of the company. Based on the results of data analysis and discussion, it can be concluded that 1) fundamental factors as measured by profit growth, ROE and DER affect investment decisions; 2) Macro variables, namely interest rates and sectoral GDP, have a significant effect on investment decisions. That means higher macro variables are causing increases and decreases in investment decisions. While inflation has no positive and significant effect; 3) Technical variables consist of the previous share price and the trading volume has no significant effect on investment decisions. That means the higher the previous share price and the volume of trades does not increase investment decisions; 5) Fundamental factors namely profit growth, ROE and DER affect the value of the company; 6) Macro variables namely interest rates and sectoral GDP and inflation have no significant effect on the value of the company; 7) Investment decisions affect the value of the company; 8) In sales is not proven to moderate the mover of investment decisions against the value of the company.
Training on Writing Scientific Articles in Improving Competence for Teachers in Gunungsari Serang Banten: Pelatihan Penulisan Artikel Ilmiah dalam Meningkatkan Kompetensi bagi Guru-Guru di Gunungsari Serang Banten Surti Zahra; Nugrahini Kusumawati; Mamay Komarudin; Jaka Wijaya Kusuma; Hamidah Hamidah
Mattawang: Jurnal Pengabdian Masyarakat Vol. 3 No. 4 (2022)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.998 KB) | DOI: 10.35877/454RI.mattawang1195

Abstract

Writing an article from the results of the study may be something difficult for those who are not familiar with it. As a teacher or educator, it is appropriate to have the ability to write scientific articles so that students have a model for school academic life. The low productivity of teachers in writing scientific publications is a problem related to professionalism. Likewise, teachers who teach in schools in Ciherang village, Gunung Sari district, still do not participate in research activities, rarely conduct research in their fields, and lack understanding of articles and scientific publications. Based on these problems, the community service team of Bina Bangsa University carried out training on writing scientific articles. The implementation method has two stages, namely the preparation stage and the training implementation stage. 19 teacher participants attended the training. After the training, the teacher's insight and knowledge about writing scientific articles increases and the teacher can improve his professionalism
Indonesian Case: Good Corporate Governance, Company Size, Taxes, and Transfer Pricing Mamay Komarudin; Hari Gursida; Yohanes Indrayono
Journal of Business and Management Review Vol. 3 No. 12 (2022): (Issue-December)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr311.5022022

Abstract

ge companies have tax deficiencies and will inevitably use more aggressive transfer pricing manipulations. GCG and company size can influence company decisions in making transfer pricing. This research is fundamental to developing a model and conceptual coding and causality of transfer pricing practices while testing the influence of motivational factors on transfer pricing. The problem in this study is that Good Corporate Governance (GCG) strengthens the effect of taxes on transfer pricing in multinational companies, and apakah of company size weakens the influence of taxes on transfer pricing in multinational companies. This type of research is explanatory research using data from 2010-2020. The type of data used in this study is secondary data in the form of financial statements of manufacturing companies published by the Indonesia Stock Exchange obtained from the IDX Fact Book and OJS. The population in this study, namely all multinational companies in the manufacturing and services sector listed on the KOMPAS 100 index on the Indonesia Stock Exchange (IDX), amounted to 100 companies. The sample was based on purposive sampling, so 48 companies were selected. The data collection technique in this study is documentation. This study used a simultaneous equation model for panel data analysis and the Granger causality test. Based on the results of the study, it can be concluded that 1) The role of GCG in strengthening the influence of taxes on transfer pricing is significantly indicated by the p-value test t variable moderation GCG *tax of 0.000 < 0.05; 2) The role of company size weakens the effect of taxes on transfer pricing significantly, indicated by the p-value test t variable moderation size *tax of 0.000 < 0.05.
PKM UJI KOMPETENSI BIDANG KEAHLIAN OTOMATISASI TATA KELOLA PERKANTORAN DI SMK MUHAMMADIYAH PONTANG Nugrahini Kusumawati; Ende Ende; Naufal Affandi; Mamay Komarudin; Jaka Wijaya Kusuma; Hamidah Hamidah; Nursoleh Nursoleh; Siti Fatonah; Surti Zahra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Pengabdian kepada Masyarakat ini dilakukan dengan tujuan untuk mengetahui pencapaian pengetahuan dan kompeten siswa SMK Muhammadiyah Pontang bidang Otomatisasi Tata Kelola Perkantoran dan sebagai dasar mempersiapkan siswa untuk memasuki dunia kerja. Kegiatan dilaksanakan 1 hari diikuti sebanyak 18 siswa kelas XII untuk program studi otomatisasi tata kelola perkantoran. Metode yang digunakan pengabdian kepada masyarakat ini yaitu sebagai asesor atau penguji eksternal dimana penguji memberikan penilaian atas hasil Uji Kompetensi Keahlian (UKK) yang telah dilaksanakan oleh siswa. UKK dilaksanakan dengan 3 tahap yaitu tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Hasil uji kompetensi siswa menunjukkan 17 siswa memiliki kriteria Kompeten dan 1 siswa memiliki kriteria Cukup Kompeten.
The Effect of Taxes and Bonus Mechanisms in Moderating Profitability on Transfer Pricing Mamay Komarudin; Naufal Affandi; Ende Ende; Nugrahini Kusumawati; Siti Fatonah; Surti Zahra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2114

Abstract

One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia and to analyze the role of bonus mechanism moderators in strengthening the effect of profitability on transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia. This type of research is explanatory research, which explains one variable's causality relationship to another. This study used the analysis of the Granger causality test and hypothesis testing using the coefficient of determination test, F test and t-test. The sample in this study is companies members of the KOMPAS 100 index in 2010-2020, totaling 100 companies. Based on the study's results, it can be concluded that: 1) There is a causality relationship between tax and transfer pricing. The amount of tax has a positive effect on transfer pricing. On the other hand, transfer pricing also positively affects the amount of tax. This suggests a causality link between tax and transfer pricing and as a form of tax avoidance by multinational companies; 2) The role of the bonus mechanism does not moderate the amount of profitability to transfer pricing. The decision of managers to pursue bonuses does not affect the amount of profitability to transfer pricing.
PENDAMPINGAN PENINGKATAN MUTU SEKOLAH SMKS CIGEMBOR KABUPATEN LEBAK BANTEN Ende; Sigit Auliana; Naufal Affandi; Mamay Komarudin; Nugrahini Kusumawati; Jaka Wijaya Kusuma; Siti Fatonah; Surti Zahra; Hamidah
Jurnal Abdimas Ilmiah Citra Bakti Vol 4 No 3 (2023)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v4i3.1804

Abstract

SMKS Cigembor menghasilkan lulusan yang belum memuaskan dilihat dari hasil penilaian akhir tahun (PAT) siswa tahun 2022/2023. Beberapa penyebabnya yaitu kurangnya akses teknologi, kurangnya fasilitas sekolah yang menunjang proses pembelajaran, metode mengajar guru yang kurang menarik dan kurang variatif, serta belum ada pelatihan rutin yang dapat mengasah dan memperluas mutu para guru. Tujuan pelaksanaan kegiatan pengabdian ini adalah untuk memberikan pendampingan peningkatan mutu SMKS Cigembor kabupaten Lebak Banten, yaitu terkait manajemen sekolah dan mutu guru. Kegiatan berlangsung selama dua hari secara berturut-turut pada hari kerja. Metode yang digunakan meliputi telaah dokumen, observasi, dan wawancara. Sasaran dalam kegiatan yaitu kepala sekolah dan guru. Pendampingan dilakukan dengan tiga tahap yaitu tahap persiapan, tahap pelaksanaan, dan tahap evaluasi atau umpan balik. Pendampingan berupa: 1) pendampingan manajerial, 2) pendampingan pembelajaran aktif, kreatif, efektif, dan menyenangkan (PAKEM). Hasil kegiatan pengabdian ini adalah kepala sekolah mampu menyusun rencana kerja sekolah (RKS) sesuai kriteria serta para guru mampu membuat rencana pelaksanaan pembelajaran (RPP) sesuai tahapan pembelajaran PAKEM.
Co-Authors Abdul Majid Ahmad Mukhlis, Ahmad Aisyah, ⁠Siti Nurul Andryani, Reni Aria Cendana Kusuma Aulia, Rifdah Auliana, Sigit Ayatulloh, Ayatulloh Caesarani, Sarah Didin Rasyiddin Wahyu Efi Tajuroh Afiah Ende Ende Ende Fadilah Fadilah Fidziah, Fidziah Fitriana, Herna Fita Grace Citra Dewi Hafrizal, Irham Hamidah . Hamidah Hamidah Hari Gursida Idayu, Riyanthi Iis Nurasiah Indra Kusumawati Irfan Firdaus, Irfan Firdaus Iriyanah, Iriyanah Irma Nurmala Dewi Jaka Wijaya Kusuma khaeruman Kusuma, Bayyu Indra LENI TRIANA, LENI Lesmana, Ihwan Satria Ma'arif, Muhamad Syamsul Mahfudah, Siti Nazihah Maliki, Budi Ilham Mora Mora Munawaroh Munawaroh Munawaroh Munawaroh Mutoharoh, Mutoharoh Naufal Affandi Nia Nuraeni Nugrahini Kusumawati Nursoleh Nursoleh Nursoleh Nursoleh Pratama Purtiningtyas, Lilis Putra Rahmatullah Rizki Amalia Saepudin Salsabila Azmi Sari, Gema Ika Siti Fatonah Siti Fatonah Sofyani, Fitri Suadma, Udin Sukmawan, Irwan Sukmawati, Dian Surani, Dewi Sutisna Sutisna Sutisna Sutisna, Nining Sulastri Syamsul Hidayat Tabroni Tamami, Maman Ubay Haki Uli Wildan Nuryanto Wahyu , Didin Rasyiddin Wahyu Widodo Wahyu Widodo Wahyu, Didin Rasyiddin Yohanes Indrayono Yuary Farradia Zahra, Surti